Source: All England Reporter
Publisher Citation: [2012] All ER (D) 68 (Jun)
Neutral Citation: [2012] EWCA Civ 692
Court: Court of Appeal, Civil Division
Judge:

Arden, Rimer LJJ and Ryder J
Representation Richard Bramwell QC, Anne Redston and Michael Sherry (instructed by Charterhouse (Accountants) LLP) for the taxpayer.
  Philip Jones QC and James Rivett (instructed by the Revenue and Customs Commissioners) for the Revenue.
Judgment Dates: 30 May 2012

Catchwords

Employment - Remuneration - National insurance contributions - Taxpayer company establishing trust as part of employee retirement benefits scheme - Scheme providing sums transferred to trust not giving immediate benefit to employee - Taxpayer transferring gilts to trust on behalf of certain employee - Revenue and Customs Commissioners finding transfer of gilts attracting liability for national insurance contributions - Upper Tribunal (Tax and Chancery Chamber) allowing taxpayer's appeal against Revenue's decision - Revenue appealing - Whether transfer of gilts to trust constituting 'earnings' within the meaning of the relevant legislation - .

The Case

Employment Remuneration. The Court of Appeal, Civil Division, allowed the Revenue and Customs Commissioners' appeal on the basis that the Upper Tribunal (Tax and Chancery Chamber) had erred in holding that payments made by the taxpayer company to a trust established by it for an employees' retirement benefit scheme were not 'earnings' within the meaning of of the Social Security Contributions and Benefits Act 1992, and accordingly held that the payments attracted liability to Class 1 national insurance contributions.

Practice Areas

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